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Heirs inheritance from a $5M IRA rollover

Not every wealthy investor requires their retirement money (when net worth is $20M+ and they have built $2M+ in an IRA Rollover). This strategy is not appropriate for every investor and as always you have to check tax, legal and any money matters with your tax council, legal council and financial advisor. The case was a specific example demonstrated in 2013 so all the facts and figures were correct at that time given the circumstances. We have heard from Development officers when they were reached by wealthy donors, CPA firms dealing with retired executives, wealth management firms and others when it comes to alternative strategies dealing with a large rollover asset. Please contact me for a more detailed conversation.

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MOMENTUM ADVANCED PLANNING | 2
Disclosures
IRS Circular 230 Disclosure:
To ensure compliance with requirements imposed by the IRS,
we inform you that any U.S. federal tax advice contained in this
communication (including any attachments) is not intended or
written to be used, and cannot be used, for the purpose of (i)
avoiding penalties under the Internal Revenue Code or (ii)
promoting, marketing, or recommending to another party any
transaction or matter addressed herein.
Past performance is no guarantee of comparable future
results
Diversification does not guarantee investment returns and
does not eliminate the risk of loss

3.
MOMENTUM ADVANCED PLANNING | 3
Disclosures
Please Note: This presentation is designed to provide
introductory information in regards to the subject matter
covered and by no means complete.
Consult your attorney, financial advisor or tax advisor for
complete up-to-date information concerning Federal and state
tax laws.
Momentum Advanced Planning and its representatives do not
provide tax, investment, accounting or legal advice and not
“fiduciaries” (under ERISA, the Internal Revenue Code of
otherwise). Any taxpayer should seek advice based on the
taxpayers particular circumstances from an independent tax
advisor.

4.
MOMENTUM ADVANCED PLANNING | 4
Disclosures
The projections here are based on assumptions stated and the
information provided is not a reflection of past experience or future
guarantees. Changes in tax law could affect the tax consequences.
Momentum Advanced Planning strongly recommends that any
proposed plan or changes to an existing plan be reviewed by your
tax advisor.
Any statements contained herein were not written nor intended to
be used for purposes of avoiding U.S. federal, state, and local tax
penalties.
The views contained herein are not to be taken as an advice and or
recommendation to buy or sell any investment. Please consult with
your advisor.

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MOMENTUM ADVANCED PLANNING | 22
Reminder
Profit Sharing and Roth Alternative Strategies:
• Examine possibilities to remove assets out of taxable estate
• Not suitable and appropriate for every investor
• Requires underwriting and illustration of life insurance policy
• Retiree did not need IRA Rollover distributions
• Consult your legal council on formation of any legal strategies
• Consult your tax and financial advisor before deploying any such
strategy
• Contact Amir Rafizadeh for more details on both Profit Sharing and
also Roth Alternative Strategies
• Illustration occurred in 2013 so rates and assumptions were valid
for that time - (for up to date information please contact us)

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MOMENTUM ADVANCED PLANNING | 28
Why most advisors NEVER see
their clients entire assets
Out on Slideshare next:

29.
MOMENTUM ADVANCED PLANNING | 29
Disclosures
IRS Circular 230 Disclosure:
To ensure compliance with requirements imposed by the IRS,
we inform you that any U.S. federal tax advice contained in this
communication (including any attachments) is not intended or
written to be used, and cannot be used, for the purpose of (i)
avoiding penalties under the Internal Revenue Code or (ii)
promoting, marketing, or recommending to another party any
transaction or matter addressed herein.
Past performance is no guarantee of comparable future
results
Diversification does not guarantee investment returns and
does not eliminate the risk of loss

30.
MOMENTUM ADVANCED PLANNING | 30
Disclosures
Please Note: This presentation is designed to provide
introductory information in regards to the subject matter
covered and by no means complete.
Consult your attorney, financial advisor or tax advisor for
complete up-to-date information concerning Federal and state
tax laws.
Momentum Advanced Planning and its representatives do not
provide tax, investment, accounting or legal advice and not
“fiduciaries” (under ERISA, the Internal Revenue Code of
otherwise). Any taxpayer should seek advice based on the
taxpayers particular circumstances from an independent tax
advisor.

31.
MOMENTUM ADVANCED PLANNING | 31
Disclosures
The projections here are based on assumptions stated and the
information provided is not a reflection of past experience or future
guarantees. Changes in tax law could affect the tax consequences.
Momentum Advanced Planning strongly recommends that any
proposed plan or changes to an existing plan be reviewed by your
tax advisor.
Any statements contained herein were not written nor intended to
be used for purposes of avoiding U.S. federal, state, and local tax
penalties.
The views contained herein are not to be taken as an advice and or
recommendation to buy or sell any investment. Please consult with
your advisor.